- 1 - HC-KAR NC: 2025:KHC:48053 WP No. 8397 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT PETITION NO. 8397 OF 2024 (EXCISE) BETWEEN: M/S. UNISTIL ALCOBENDS PRIVATE LIMITED, DISTILLERS AND VINTNERS, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT NO.139/1, 140/1, 140/2, B-M ROAD, NH-48, SOLUR, MAGADI TALUK, RAMANGARA DISTRICT-562127 REPRESENTED HEREIN BY ITS DIRECTOR, MR. DINESH MALLYA. …PETITIONER (BY SRI RAGHAVENDRA K., ADVOCATE) AND: 1. EXCISE COMMISSIONER IN KARNATAKA KARNATAKA STATE EXCISE DEPARTMENT, 2ND FLOOR, TTMC – A BLOCK, BMTC BUILDING, SHANTINAGAR, BENGALURU-560027. 2. DEPUTY COMMISSIONER OF EXCISE RAMANAGARA DISTRICT, RAMANAGARA-562159. 3. DISTILLERY OFFICER AND SUPERINTENDENT OF EXCISE M/S. UNISTIL ALCOBLENDS PVT. LTD., SOLUR VILLAGE, MAGADI ROAD, BENGALURU-562127. …RESPONDENTS (BY SRI RAJ KUMAR M., AGA FOR R-1 & R-2; V/O/D 02.04.2024 NOTICE TO R-3 IS D/W) Digitally signed by MAHALAKSHMI B M Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:48053 WP No. 8397 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ORDER DATED 06.12.2018 PASSED BY RESPONDENT NO.1 IN APPEAL NO.ECS/43/APP/2018 (ANNEXURE-A); THE NOTICE DATED 12.06.2016, BEARING NO.EXE/RNR/U.DISTILLERY/01/2015.16, ISSUED BY THE RESPONDENT NO.2 (ANNEXURE-B) AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MRS. JUSTICE K.S. HEMALEKHA ORAL ORDER The petitioner has called in question the order dated 31.10.2017 passed by the Deputy Commissioner, which has been subsequently affirmed by respondent No.1– Excise Commissioner by order dated 06.12.2018. 2. Under Section 61(3) of the Karnataka Excise Act, 1965 an efficacious alternative statutory remedy is provided to a person aggrieved by an order of the Excise Commissioner by preferring an appeal before the Karnataka Revenue Appellate Tribunal (‘Tribunal’ for short) within 90 days from the date of communication of such order. The petitioner has not demonstrated the existence of any exceptional circumstance that justify invoking - 3 - HC-KAR NC: 2025:KHC:48053 WP No. 8397 of 2024 extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, despite the availability of this alternative remedy. 3. In the above circumstances, this Court is not inclined to entertain the writ petition. Accordingly, the writ petition is disposed of reserving the liberty to the petitioner to avail the remedy of appeal before the Tribunal, if so advised. All contentions are left open to be urged before the Tribunal. 4. The petitioner is entitled to seek exclusion under Section 14 of the Limitation Act, 1963. Sd/- _____________________ JUSTICE K.S. HEMALEKHA AT List No.: 1 Sl No.: 16